Yes, the Dutch Tax Authority considers the possession of precious metals, such as gold and silver, to be an investment. This means that you must declare your gold and silver in your annual tax return under box 3 (savings and investments). You should use the value of your precious metals as of the reference date, which is January 1 of the relevant tax year. This value is determined based on the current gold and silver prices on that date.
The documents below show the values of precious metals for previous tax years. This information can help you correctly complete your tax return.
Important: Holland Gold does not provide any information to the Dutch Tax Authority. The responsibility for correctly declaring your assets lies entirely with you. Make sure to submit your tax return accurately and on time to avoid possible penalties.
The reference date is January 1 of the tax year for which you are filing your return. You must determine and declare the value of your precious metals on this date under box 3. Always check the current prices and ensure your declaration is accurate.
Below you will find the value of precious metals and coins based on the quotations (last fixing) published by the London Bullion Market Association (LBMA), which serve as the official closing rates in euros.
No account has been taken of possible production premiums, tax implications, or collector’s value. These overviews have been prepared with great care; however, no rights can be derived from them.